PROSIMCO: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PROSIMCO
Largest movements
- Cash +€53,709
up €53,709 (+51.3%), from €104,671 to €158,381
mainly Contributions, distributions and other (+€140,000) and Depreciation (+€112,578)
- Tangible fixed assets +€29,894
up €29,894 (+2.3%), from €1.3m to €1.3m
of which Land and buildings: +€64,168
- Contributions +€140,000
up €140,000 (+329.4%), from €42,500 to €182,500
- Other debts +€94,575
up €94,575 (+102.0%), from €92,747 to €187,323
- Profit (loss) carried forward -€74,800
down €74,800 (-53.3%), from -€140,320 to -€215,120
- Debts after one year -€65,676
down €65,676 (-5.2%), from €1.3m to €1.2m
- Tax, wage and social debts -€21,987
down €21,987 (-60.7%), from €36,240 to €14,253
- Depreciation -€97,324
down €97,324 (-46.4%), from €209,902 to €112,578
- Financial charges +€14,604
up €14,604 (+38.4%), from €38,023 to €52,627
- Gross operating margin -€13,227
down €13,227 (-11.5%), from €114,935 to €101,709
- Other operating charges +€4,020
up €4,020 (+56.6%), from €7,100 to €11,120
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,429,996 | €1,515,902 | +€85,906 | +6.0% |
| Fixed assets | 21/28 | €1,283,961 | €1,313,855 | +€29,894 | +2.3% |
| Tangible fixed assets | 22/27 | €1,283,961 | €1,313,855 | +€29,894 | +2.3% |
| Land and buildings | 22 | €1,182,180 | €1,246,348 | +€64,168 | +5.4% |
| Plant, machinery and equipment | 23 | €2,881 | €3,199 | +€318 | +11.1% |
| Furniture and vehicles | 24 | €98,901 | €64,308 | -€34,593 | -35.0% |
| Current assets | 29/58 | €146,034 | €202,047 | +€56,013 | +38.4% |
| Amounts receivable within one year | 40/41 | €37,116 | €39,231 | +€2,115 | +5.7% |
| Trade receivables | 40 | €37,116 | €39,231 | +€2,115 | +5.7% |
| Cash at bank and in hand | 54/58 | €104,671 | €158,381 | +€53,709 | +51.3% |
| Deferred charges and accrued income | 490/1 | €4,247 | €4,435 | +€188 | +4.4% |
| Total equity and liabilities | 10/49 | €1,429,996 | €1,515,902 | +€85,906 | +6.0% |
| Equity | 10/15 | -€50,376 | €14,824 | +€65,200 | |
| Contributions | 10/11 | €42,500 | €182,500 | +€140,000 | +329.4% |
| Reserves | 13 | €47,444 | €47,444 | = | 0.0% |
| Distributable reserves | 133 | €47,444 | €47,444 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€140,320 | -€215,120 | -€74,800 | -53.3% |
| Amounts payable | 17/49 | €1,480,372 | €1,501,078 | +€20,706 | +1.4% |
| Amounts payable after more than one year | 17 | €1,263,341 | €1,197,665 | -€65,676 | -5.2% |
| Financial debts | 170/4 | €1,263,341 | €1,197,665 | -€65,676 | -5.2% |
| Amounts payable within one year | 42/48 | €188,366 | €267,587 | +€79,222 | +42.1% |
| Current portion of amounts payable after more than one year | 42 | €52,480 | €54,281 | +€1,802 | +3.4% |
| Trade debts | 44 | €6,899 | €11,730 | +€4,831 | +70.0% |
| Suppliers | 440/4 | €6,899 | €11,730 | +€4,831 | +70.0% |
| Taxes, remuneration and social security | 45 | €36,240 | €14,253 | -€21,987 | -60.7% |
| Taxes | 450/3 | €36,240 | €14,253 | -€21,987 | -60.7% |
| Other amounts payable | 47/48 | €92,747 | €187,323 | +€94,575 | +102.0% |
| Accrued charges and deferred income | 492/3 | €28,665 | €35,825 | +€7,160 | +25.0% |
| Non-recurring operating income | 76A | - | €1,812 | +€1,812 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209,902 | €112,578 | -€97,324 | -46.4% |
| Other operating charges | 640/8 | €7,100 | €11,120 | +€4,020 | +56.6% |
| Gross operating margin | 9900 | €114,935 | €101,709 | -€13,227 | -11.5% |
| Operating profit (loss) | 9901 | -€102,067 | -€21,989 | +€80,078 | +78.5% |
| Financial income | 75/76B | €0 | €32 | +€32 | +12660.0% |
| Recurring financial income | 75 | €0 | €32 | +€32 | +12660.0% |
| Financial charges | 65/66B | €38,023 | €52,627 | +€14,604 | +38.4% |
| Recurring financial charges | 65 | €38,023 | €52,627 | +€14,604 | +38.4% |
| Profit (loss) for the period before taxes | 9903 | -€140,089 | -€74,584 | +€65,505 | +46.8% |
| Income taxes | 67/77 | €230 | €216 | -€15 | -6.4% |
| Profit (loss) for the period | 9904 | -€140,320 | -€74,800 | +€65,520 | +46.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€140,320 | -€74,800 | +€65,520 | +46.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.